The O.T.s where I used to work recommended this book to me and it has been invaluable! It is enjoyable to read, with useful information that is easy to understand. I hesitated to buy it, initially, because of the price, the "line" drawings and the fact that it was written by O.T.'s (I thought I might find it too technical). It turned out to be well worth the cost and the illustrations work just fine. Anyone who needs to feed or work with moms feeding their babies should buy this book; it is incredibly useful and enlightening! It's a shame this book has such limited availability......

An excellent book with all the concepts clearly written. It also provides in depth practical treatment approaches that is very valueable for both new and experience neonatal professionals.

This book was required reading for a placement I did on a feeding team at a children's hospital. It is very thorough in describing assessment, treatment, and home suggestions related to infant feeding. It also describes the diagnoses and relevant characteristics of conditions which accompany feeding and swallowing disorders. I wore my first copy out. It goes with me everywhere. It is, by far, the most comprehensive, relevant and useful book on the subject that I have seen.

The AAT is nearly 25 years old, yet it still manages to hold its head high in international comparisons of effective optical telescopes. In terms of citations, the AAT ranks near the top in international terms.

The book is a history of the birth and construction of the telescope. It is the only popular acccount, and as such is an important source of information for anyone wanting to know about this trail-blazing telescope.

The book is a logical sequential account of the birth of the telescope. The writing suffers a little by being shared between three authors, some of whom are more accessible than others; but this is a minor quibble in what is otherwise an authoritative account of an important instrument.

activity based costing target coting life cycle costing JÝT costin

Stunning photographs and above average writing give this book an edge, easy to understand, even for younger readers.

I have read this book cover to cover and have re-read chapters. Kaplan ensures that you grasp the fundamental concepts by keeping things simple. He illustrates the concepts with easy to understand examples. I gained very little knowledge from the first 3 ABM books I read, but after reading "Cost and Effect," I felt that I had a good enough grasp of the fundamentals to actually implement a costing system.

After reading several academic papers concerning activity based costing I still wasn't convinced about the usefullness of the methodology. After reading Cost & Effect I revised my opinion on Cost Management. This book gives all the answers to effective Cost Management. It takes you from the ABC Age to the Activity Based Management Age and clearly helps you to understand what costs are alle about. Once you really understand the topics of this book you will be able to face and manage costs in whatever business you are in. Read it!

Cost & Effect will most appeal to those who have had extended experience with Activity-Based Costing (ABC) or operate in manufacturing industries.

If you are interested in learning more about Activity-Based Costing, this book is not the best choice for you. Professor Kaplan has co-authored books that explore this subject in much greater detail.

Most people set as their initial priority the need to have accurate financial reporting for the entire enterprise. Falling below that level of effectiveness is Stage I in the terms of this book. Once you have that financial reporting done accurately, you are at Stage II. But you know almost nothing about how to manage your costs better. In order to do that, you will need to establish ad hoc financial reporting processes designed to help your organization learn from its experience and identify opportunities for improvement, built around Activity-Based Costing (ABC). ABC is simply a way of more accurately applying overhead costs back to activities and then processes that permits accurately understanding more about which combinations of products and services and customers are profitable and which are not. Then, within each activity, you can also see the inefficiencies in what you are doing that present opportunities for improvement. The book also has a nice discussion of Kaizen costing that is widely used in Japanese companies looking for on-going cost improvements, based on Professor Cooper's research. There are a few case histories to illustrate the principles, but most will find these insufficient to guide them through the process. In other books, Professor Kaplan has pointed out that there is a lot of acquired art in the subject and you probably need help to get it right. I concur. Once you have ABC operating in stand-alone systems, you are at Stage III.

At this point, you will have a financial reporting system that is separate from the ABC system. How do you put them together? That the subject of chapter 14, which is the key value-added part of this book. You will see what the systems architecture and process flow needs to be in order to combine ABC with Enterprise-Wide Systems (EWS) of the sort that many large companies have invested in during recent years. Putting the two together will greatly improve planning, budgeting, design of new products and services, and operational improvements. Chapter 15 expands into the area of how to apply the combined system to budgeting and transfer pricing. Combing ABC and EWS puts you at Stage IV, a level rarely reached today.

The book's main message is that it's a mistake to try to go from Stage II directly to Stage IV. There's a lot of experimentation and mistakes that you can benefit from in an extended Stage III. I agree again, based on my experience with ABC.

The one caution you should have about ABC in this context is that if you are going to radically change your business model every 2-5 years as many companies are, Stage IV is probably unattainable and undesirable. You can't hold back business model innovation for better cost systems. The next business model innovation will probably give you better costs than tweaking the current business model with ABC will.

Seek out the fastest route to progress, and do more of it!

The book Sarah T. Portraite of a teenage alcoholic was a really good book. I really enjoyed reading about how Sarah struggled through everyday life and the problems that she faced everyday. It was really touching to read about her schedule of everyday life and how she coped with a new family and her drinking problem. It was very hard for her to finally admit that she did indeed have a problem. Even her mother wouldn't admit that she had a problem. But in the end it all worked out and she got the help she needed along with a few friends!

I had to read this book in Language Arts class. I thought this would be like any other book we have read, uninteresting and boring. But, I was wrong. I really enjoyed reading this book. It made me open my eyes and understand that teen-age alcoholism is a serious problem in America today. This is an awesome book for people of all ages. Hey, im only 13 and i enjoyed it!

This book was AMAZING. I never would have thought it would change me the way it did. I am not an alcoholic. I have had maybe two drinks in my whole life. My english teacher recommended this book to me. I was reluctant at first, but I am so glad I decided to read it. Near the last chapter I wanted to bawl my eyes out. I couldnt put the book down. I STRONGLY recommend this book to everyone. It is awesome and diserves 6 stars. Wow.

Robin Cooper is Professor of Management at the Graduate Management School at Claremont University, California; Robert S. Kaplan is Professor of Leadership Development at the Harvard Business School. This article was published in the July-August 1998 issue of the Harvard Business Review. They are also the authors of 'Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance' (1998).

"Now enterprise resource planning systems promise to integrate operational-control and activity-based cost systems and, by delivering on-line, real-time information, release managers from their normal one-month accounting cycles." But first managers need to understand that both cost systems have fundamentally different purposes and are separate for good reasons. The operational-control system provides information about process and business-unit efficiencies, the activity-based cost systems provides strategic cost information about the underlying economics of the business. The authors use tables and graphs to explain the differences between the two systems. They also explain the possibilities for integration between the systems: (1) Linking ABC to operational control = activity-based budgeting; (2) linking operational control to ABC; and (3) linking ABC and operational control to financial reporting. The authors conclude that the main impact of these integrated enterprise systems is that it promises to increase the relevance and contribution of managerial accounting: "In this way, virtually all organizational expenses become variable and subject to management's control."

Great article by the inventors of activity-based costing ('One Cost System Isn't Enough', 1988; 'Measure Costs Right: Make the Right Decisions', 1988; 'Profit Priorities from Activity-Based Costing', 1991). This article follows the natural evolution of enterprise systems and discusses the impact the integration of operational-control and ABC-systems has on managerial decision-making. Useful article for MBA-students and for people using ERP-systems. I also recommend Thomas H. Davenport's article 'Putting the Enterprise into the Enterprise System' (HBR, July-August 1998). The authors use simple US-English.

James Jesus Angleton: These writers whould have you believe that JJA was paranoid and there were no MOLES inside the CIA. The recent revelations about John Arthur Paisley and Ames Aldridge prove that JJA was sane, correct, and on the scent. Paisley was apparently executed by the GRU, Soviet Military Intelligence, because he was about to come forward and NAME, NAMES!

J. Edgar Hoover: He was the best counterintelligence director since George Washington's extensive intelligence organization during the Revolutionary War! One of the most interesting facts to emerge is the revelation last year that J. Edgar had an agent at the top level of the Soviet Government. He deserves a lot of credit, which he will never get from the radical left media in the US.

The description of the urge to kill in the name of God and other ideologies is well chronicled in this book, as is the need to identify an "evil other." The authors, however, miss the forest for the well chronicled trees. The violence is rooted more in male biology than paranoid psychology. Male biology needs to form "teams" and violently compete with and exterminate each other, and it is extremely inventive in doing so, from football teams to religions.